**4 of the 16 December accruals need action before close.** They total $133K, compared with $97K in November. They tie to the trial balance for both accounts in both months.

| ID | Vendor | Owner | Finding | Ask |
| --- | --- | --- | --- | --- |
| AC-01 | Harlow and Finch LLP | Dana Whitfield | Open 7 months; it's an estimate for legal fees on the warehouse lease dispute | Hold, true up or release; get the firm to confirm fees to date |
| AC-05 | Palmetto Staffing | Marcus Oyelaran | Rose 133.6%, from $4K to $10K, with no note | Explain the jump or true it up; send the December timesheets |
| AC-14 | Coastline Carriers | Tomas Herrera | The invoice is already in payables, so the cost could be booked twice | Release it |
| AC-07 | Lanternfly Creative | Elena Brandt | No support document | Send the PO and proof the first milestone was delivered, or release it |

- **Explained, not findings:** AC-02, AC-06 and AC-16 moved more than 50% or are new this month, but each has a preparer note saying why.
- **By basis:** usage is 45.2% of the total, contract 30.6%, estimate 14.4% and PO 9.8%. The estimate share isn't high. But AC-01 is one of the two estimates and has been open the longest.

All figures come from the review script. The note asks each owner one question.

Files are in `output/`:
- `accruals-note.md`
- `accruals.json`